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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Refund claim - time limitation - it is admitted fact that the ...


Appellant Exempt from Service Tax on Activity; Section 11B Time Limits of Central Excise Act Not Applicable.

March 14, 2019

Case Laws     Service Tax     AT

Refund claim - time limitation - it is admitted fact that the appellant is not liable to pay service tax on the said activity. Therefore, time limit prescribed under Section 11B of the Central Excise Act,1944 is not applicable to the facts of this case.

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